Question

Under the Income-tax Act, 1961, which regular assessment procedure allows the Assessing Officer, after issuing a notice under Section 143(2), to examine evidence, make inquiries, and conduct detailed verification of the correctness and completeness of the return of income?

A Summary assessment under Section 143(1)
B Scrutiny assessment under Section 143(3)
C Best judgment assessment under Section 144
D Reassessment under Section 147
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